在医院的医疗设备及药品材料管理过程中,财务部门起着重要的监督作用。为了使月末的账务核对工作准确、顺利地进行,我们设计了一种“药品材料及贵重仪器设备核对表”(附后)。该表一式两份,月末由药库会计填写后送交财务科,经财务科分管会计审核无误后,退回一份给药库会计,余下一份由财务科保存。如此以来,在实践应用中收到了事半功倍的 The financial department plays an important supervisory role in the management of hospital medical equipment and drug materials. In order to accurately and smoothly perform the checking of accounts at the end of the month, we have designed a “Drug Material and Valuation Equipment Checklist” (attached). The form is made in two copies. At the end of the month, it is filled in by the drug store accountant and sent to the Finance Section. After the financial department is responsible for the correctness of the accounting review, a copy of the dosing library accounting is returned and the remaining copy is kept by the Finance Section. Since then, we have received more results in practical applications.